Comments on ACJ Case C-101/24: AG’s Opinion on VAT Treatment of Electronic Services

• Advocate General Szpunar delivered an opinion on VAT treatment for electronic services via mobile app marketplaces before 2015.
• The case involves a German developer using an Irish-operated platform for app distribution.
• The focus is on Articles 28, 44, 45, and 203 of the VAT Directive.
• The AG notes that principles apply to the current VAT framework post-2015 reform.
• A German company distributed games through an Irish app store, with in-app purchases processed by the platform.
• Initially, the company declared itself the supplier for VAT in Germany, later claiming a commissionaire structure to shift VAT to Ireland.
• German tax authorities rejected this, leading to proceedings at the CJEU.
• AG concludes that Article 28 applies, treating app stores as intermediaries supplying services in their own name.
• App stores control pricing, transactions, billing, and impose terms, thus acting as suppliers.
• Article 9a of Implementing Regulation 282/2011 clarifies but does not change Article 28.
• The place of supply for commissioned services is governed by Article 44, indicating Ireland as the supplier’s establishment.

Source: marosavat.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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